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TMI Blog2002 (1) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... : V.K. Agrawal, Member (T)]. These are two applications filed by M/s. ICI India Ltd. for waiver of pre-deposit as under : Duty : Rs. 1,12,25,434/- and Rs. 31,99,921/- Penalty : Rs. 1,12,25,434/- and Rs. 10,00,000/- 2. Shri A.R. Madhav Rao, learned Advocate submitted that the applicants manufacture rubber processing chemicals and paints; that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the then Commissioner of Central Excise under Adjudication Order No. 29/2000, dated 29-10-2000 by extending the benefit of Notification No. 217/86-C.E., dated 2-4-86 and Notification 67/95-C.E.. The learned Advocate also mentioned that under Board s Circular No. 22/71/CX. 6, dated 30-10-71, it is permissible for the manufacturers to effect transfer of damaged or defective excisable goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein CI sleepers which were broken and captively remelted were held to be eligible for the benefit of Notification 217/86. Reliance was also placed on the decision in the case of U.P. State Sugar Corporation Ltd. v. CCE reported in [1999 (107) E.L.T. 674] and Tide Industries v. CCE reported in [2001 (133) E.L.T. 426]. 2. Opposing the prayer, Shri A.K. Jain, learned SDR submitted that the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in 1999 (109) E.L.T. 704 (T), relied upon by the learned Advocate, the assessee had duly informed the Department about the removal of the goods for reprocessing/recycling which is not so in the present matter. 3. We have considered the submissions of both the sides. Learned Advocate has shown the documents for the movement of goods for reprocessing and the return of the goods after reprocessi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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